PET - Plain English Taxonomy

Attribute: BSAO11197
Concept:
Label: Impairment: Loans and Advances - Revolving Credit
Concept Guidance:
This is the value of provisions for impairment in relation to revolving credit provided by the reporting party, as at the relevant date.Revolving credit is a loan arrangement in which the borrowing party may repay funds on loan and immediately borrow it again up to an agreed limit. 
Dimensions
Dimension Member Description
(AUResident)
This dimension categorises reported data according to the residency of the counterparty. Residency is determined by the domicile of the counterparty.Branches are classified as residents of the country in which they operate.
Information in relation to transactions in which the counterparty is a resident of Australia. Residency is determined by the domicile of the counterparty.Australian branches and Australian subsidiaries of foreign businesses are regarded as Australian residents.
(NonIntragroup)
This dimension categorises reported information based on the type of relationship between two or more counterparties.
Report only where the counterparty does not have an intra-group relationship with the reporting party. An intra-group relationship exists between a reporting party and its parent entity, controlled entities, associated entities, joint ventures and other branches under the same parent entity.
(General)
This dimension identifies the type of impairment
The value reported relates to a general reserve for credit losses in respect of the class of assets to which the asset belongs. This value is determined in accordance with prudential standards.
(NotHousing)
Information in relation to the intended purpose of the counterparty in regards to loan agreements entered into by the entity.
Information in relation to loan agreements entered into by the reporting party for any purpose other than housing.
(NotTrading)
The intent of the transaction being entered into by the reporting entity.
Information in relation to assets or liabilities acquired or incurred which are not principally for the purpose of short-term profit-taking.